The tariff classification of a golf ball holster from China

N049699 February 19, 2009 CLA-2-42:OT:RR:NC:N3:341 CATEGORY: Classification TARIFF NO.: 4202.92.9060 Christy Miller Nike, Inc. One Bowerman Drive Beaverton, OR 97005 RE: The tariff classification of a golf ball holster from China Dear Ms. Miller: In your letter dated January 14, 2009 you requested a tariff classification ruling. The sample which you submitted is being returned as requested. Style GA0088 is a holster constructed of 70% polyurethane and 30% nylon textile material. The outer surface material is the plastic sheeting material. The item is specially shaped and fitted to hold two golf balls. It is designed to provide organization, storage, portability, and protection to golf balls. The holster has a metal snap at each end. On the back there is both a plastic clip and a metal clip that can attach to a belt, a pocket, or a golf bag. It measures approximately 2” (W) x 4.25” (H) x 1.5” (D). In your ruling request, you suggested classification of the holster under 3926.90.9980, Harmonized Tariff Schedule of the United States, which provides for which provides for other articles of plastics, other. However, holsters are eo nomine provided for under 4202, HTSUS. The applicable subheading for style GA0088 will be 4202.92.9060, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other containers or cases, other, with outer surface of sheeting of plastics, other. The rate of duty will be 17.6% ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Vikki Lazaro at (646) 733-3041. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division